Two former Apple officers are expected to be named as defendants in SEC actions involving backdating of stock options at that company. Nancy R. Heinan, the former general counsel, allegedly selected the dates for two backdated stock option grants, one that included options to her ; her attorney stated that she would contest the charges. Fred D. Anderson, the former chief financial officer, is expected to settle charges against him. Apple previously concluded an internal investigation that found no improper conduct on the part of Steve Jobs. See NYTimes, Ex-Officers of Apple Await Suit; WSJ, Apple Ex-Finance Chief Settles With SEC.